Commonwealth Consolidated Acts

PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 - SECT 106

             (1)  The mere production of:

                     (a)  a notice of assessment; or

                     (b)  a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a notice of assessment;

is conclusive evidence of the due making of the assessment and, except in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the assessment, that the amounts and all of the particulars of the assessment are correct.

             (2)  The mere production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a document issued or given by the Commissioner, a Second Commissioner or a Deputy Commissioner is conclusive evidence that the second-mentioned document was so issued or given.

             (3)  The mere production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of, or an extract from, a return, a notice of assessment or a notice under section 98C is evidence of the matter set out in the document to the same extent as the original return or notice, as the case may be, would be if it were produced.

          (3A)  To avoid doubt, subsection (3) applies to a copy or an extract of a document that was given to the Commissioner on a data processing device or by way of electronic transmission, unless the person by whom the original of the document was purportedly authorised can show that the person did not authorise the document.

             (4)  The mere production of a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that a sum specified in the certificate was, at the date of the certificate, due and payable by a person in respect of an amount payable under a specified provision of this Act, or an amount of shortfall interest charge payable under the Taxation Administration Act 1953, is prima facie evidence of the matters stated in the certificate.

             (5)  The mere production of a Gazette containing a notice purporting to be issued by the Commissioner is prima facie evidence that the notice was so issued.

             (6)  A return under this Act purporting to be made or signed by or on behalf of a person is prima facie evidence that the return was made by the person or with the authority of the person.